# Treas. Reg. § 301.6001-1: Notice or regulations requiring records, statements, and special returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6001-1>. Interprets 26 U.S.C. § 6001.

For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax.